Meals and refreshments
– see also Catering
Amateur sports persons, recognised representative sporting bodies providing
Legislation/Regulatory –
ESC 3.10
Business establishment of minimum size
Commentary –
Indirect Tax Reporter ¶10-470
Deductions for
Commentary –
Tax Reporter ¶208-550
;
Tax Reporter ¶419-100
;
Tax Reporter ¶437-600
;
Tax Reporter ¶454-350
HMRC Guidance –
BIM37660
;
BIM37670
;
BIM47710
;
EIM21671
;
EIM21673
;
EIM21845
;
EIM31815
;
EIM32620
Case Law –
Bowden (H.M. Inspector of Taxes) v. Russell & Russell
;
Caillebotte (H.M. Inspector of Taxes) v. Quinn
;
Emms v. R & C Commrs
Employees
Legislation/Regulatory –
ITEPA2003 s. 317
Employees' expenses
Commentary –
Quick Overview ¶9174
Employer provided
Legislation/Regulatory –
VATA94 Sch. 6, para. 10(1), (2)
Employer-provided, Class 1 exclusion
Commentary –
Tax Reporter ¶1006-730
Free or subsidised
Commentary –
Quick Overview ¶9150
;
Quick Overview ¶9295
Lorry drivers
Commentary –
Tax Reporter ¶454-350
HMRC Guidance –
EIM31815
Luncheon clubs/meals-on-wheels, local authorities
Commentary –
Indirect Tax Reporter ¶52-405
Planes and ships, place of supply of services
Commentary –
Indirect Tax Reporter ¶13-475
Provision of by landlord
Commentary –
Chanda on Property Investment 6.7.3
Supply connected with exempt care or treatment
Commentary –
Indirect Tax Reporter ¶28-540
Supply of services
Commentary –
Indirect Tax Reporter ¶10-470
Vouchers
Commentary –
Tax Reporter ¶437-600